Jonathan Batten v The Commissioners for HMRC

Jonathan Batten v The Commissioners for HMRC

Permission to bring a late appeal was granted because, for the amendments to the partnership returns, the appellant had a good reason for the delay: HMRC’s correspondence reasonably led him to believe he had no right of appeal. For the discovery assessment and penalty, although there was no good reason for the delay, the incremental prejudice to HMRC was small and it would be unjust to refuse permission for 2019-20 when the same factual dispute would be litigated for earlier years. The three-stage Martland test was applied, following Medpro and Pawar, and the balancing exercise favored granting permission.

Parties
Appellant: Jonathan Batten; Respondents: The Commissioners for His Majesty’s Revenue and Customs
Jurisdiction
England and Wales
Judgment Date
12 December 2025
Procedural Posture
Tax Appeal (late Appeal Application) / Ruling on Application for Permission to Bring a Late Appeal
Outcome
Application for permission to make a late appeal granted.
Legal Topics
Late Appeal, Partnership Tax Returns, Discovery Assessment, Appeal Rights, Bankruptcy Proceedings
Tax Law Partnership Law Late Appeal Partnership Tax Returns Discovery Assessment Appeal Rights Bankruptcy Proceedings

Case Brief

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Parties

Jonathan Batten

Appellant

The Commissioners for His Majesty’s Revenue and Customs

Respondents

Procedural Posture

Tax Appeal (late Appeal Application) / Ruling on Application for Permission to Bring a Late Appeal

Legal Issues

  1. 1 Whether the appellant had a right to appeal amendments to partnership returns as a former partner
  2. 2 Whether there was good reason for the delay in appealing
  3. 3 Whether permission should be granted for a late appeal against amendments to partnership returns and a discovery assessment

Ratio Decidendi

Permission to bring a late appeal was granted because, for the amendments to the partnership returns, the appellant had a good reason for the delay: HMRC’s correspondence reasonably led him to believe he had no right of appeal. For the discovery assessment and penalty, although there was no good reason for the delay, the incremental prejudice to HMRC was small and it would be unjust to refuse permission for 2019-20 when the same factual dispute would be litigated for earlier years. The three-stage Martland test was applied, following Medpro and Pawar, and the balancing exercise favored granting permission.

Court Disposition

Application for permission to make a late appeal granted.

Orders

  • HMRC to provide Mr Batten with copies of the notices sent to Mr Robbins on 23 February 2022 within 14 days.
  • Mr Batten to provide amended grounds of appeal within 28 days after receipt of notices.